{"data":{"id":"us-al/ala.-code-43-38-241.21","jurisdiction":"us-al","citation":"Ala. Code § 43-38-241.21","heading":"Levy of Tax.","body":"There is levied in Lamar County a privilege license tax which shall parallel the levy by the State of Alabama of sales and use tax except that the rate of the tax levied shall be one-fourth of the applicable state levy, except, however, the rate of tax levied upon machines, auto-motive vehicles, and agricultural machinery or equipment as defined in Chapter 23 of Title 40 shall be one-half of one percent.","path":["Title 45 Local Laws.","Chapter 38 Lamar County.","Article 24 Taxation.","Part 2 Tax, Sales and Use.","Subpart 2"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=43-38-241.21","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"d7975a18744fe2135bdd0c48c1fad2be38c440a0ee2a8a7c6956f327a2525214","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-38-241.20","next":"us-al/ala.-code-45-38-241.22"},"notice":"GroundRules: Original legal text. Not legal advice."}